214311 ÷ 40 
We want to divide 214311 by 40.

Advancing to step 1:
When dividing 2 by 40, we get 0 with a remainder of 2.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtract 0 from 2 to get 2.
Fetch the next digit (1) from the dividend, attach it to 2 and continue: 21 / 40

Step 2:
21 divided by 40 is 0 with a remainder of 21.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtracting 0 from 21 leaves us with 21.
Include the next digit (4) from the dividend after 21, then repeat: 214 / 40

Step 3:
If we divide 214 by 40, we get 5 and a remainder of 14.
The next digit of our result is 5. 
Result so far: 5.0
If we subtract 200 from 214, we get 14.
Append the next digit (3) from the dividend to 14 and continue with: 143 / 40

Going ahead to step 4:
The number 40 fits into 143 3 times, leaving a remainder of 23.
Use 3 as the next digit of our solution. 
Result so far: 53.0
The remainder is 23 after subtracting 120 from 143.
Fetch the next digit (1) from the dividend, attach it to 23 and continue: 231 / 40

Advancing to step 5:
231 divided by 40 is 5 with a remainder of 31.
Write down 5 as next digit of the result. 
Result so far: 535.0
If we subtract 200 from 231, we get 31.
Fetch the next digit (1) from the dividend, attach it to 31 and continue: 311 / 40

Advancing to step 6:
40 can be fit into 311 7 times, resulting in a remainder of 31.
The next digit of our result is 7. 
Result so far: 5357.0
Subtracting 280 from 311 leaves us with 31.
Since there are no more digits in the dividend, we add a zero to the remainder making it 310, and continue the process.

Moving on to step 7:
310 divided by 40 is 7 with a remainder of 30.
Put 7 as the next digit of the answer. 
Result so far: 5357.7
Subtracting 280 from 310 leaves us with 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Moving on to step 8:
300 divided by 40 is 7 with a remainder of 20.
Put 7 as the next digit of the answer. 
Result so far: 5357.77
If we take 280 away from 300, we end up with 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

The quotient of the division is 5357.77, and the remainder is 0.02.